Part 443 - Listing Of Accounts

Effective Date: 
Tuesday, December 23, 1980
Doc Status: 
Complete
Statutory Authority: 
Public Health Law, Section 2803-b

Section 443.1 - Preface

Section 443.1 Preface. (2000) (a) A Listing of Accounts is a listing of account titles, with numerical symbols, used in the compilation of financial data concerning the assets, liabilities, capital, revenues and expenses of an enterprise.

(b) An outline of the required Listing of Accounts for hospitals is presented in this Part along with an explanation of the numerical coding system. A description of the nature and content of each account required to be used and reported is included in the Description of Accounts, Part 444 of this Article. It is recognized, however, that it is impossible to develop a Listing of Accounts that will fulfill all the requirements of all hospitals. Many hospitals will not require the detailed information provided for in the Listing of Accounts; others may require even more detailed classification. The Listing of Accounts is designed (at the zero level, except where noted) to provide the basis for a minimum standard of uniform accounting and reporting which will meet the needs of management, regulators, planners and others.

(c) Hospitals are required to use for reporting purposes all balance sheet accounts which have capitalized titles and which have numerical codes with a fourth digit of zero when such balance sheet items exist. These accounts are referred to as zero level accounts.

(d) Hospitals are required to use for reporting purposes all revenue and expense accounts which have capitalized titles and which have numerical codes with a fourth digit of zero when such a function as defined in this manual exists even though the activity is not separately organized within the hospital. The only circumstance under which the hospital need not report an existing zero level account is when the patient service provided in a daily hospital services cost center is not provided in a discrete unit.

(e) Since the zero level accounts presented in this manual are required, all zero level accounts presented herein, except as noted above, must be reported by the hospital wherever the related item or function exists in that hospital. A hospital will not be granted an exception to the establishment of an account solely because of reporting difficulty.
 

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Section 443.2 - Functional and responsibility concepts

443.2 Functional and responsibility concepts. (2010) In developing this Listing of Accounts, it was necessary to choose between functional and responsibility concepts of reporting. Both of these concepts result in the accumulation of the same amount of total costs. However, because organizational structures vary among hospitals, responsibility reporting would not allow for comparability. On the other hand, functions (Housekeeping, Dietary, Intensive Care, etc.) carried out by any hospital would be similar, thus a functional accounting system allows for comparability. For this reason, this Listing of Accounts is based upon functional reporting concepts.
 

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Section 443.3 - Numerical coding system

443.3 Numerical coding system. (2100) (a) General.

(1) The numerical coding system in the Listing of Accounts is based on the use of a six-digit numbering system. Account numbers include four digits to the left of a decimal point which identify primary account classifications, and two digits to the right which identify secondary account classifications.

(2) The numerical coding system also provides, for daily hospital and ancillary service revenue accounts only, that positions seven and eight can be used for designating the program in which the patient is being served as defined by the second and third digits of the daily hospital and ambulatory services numbers.

(3) The first digit of an account designates the financial statement classification of the account:

1--Assets

2--Liabilities, Equity, and Capital or Fund Balances

3--Daily Hospital and Ambulatory Services Revenue

4--Ancillary Services Revenue

5--Other Operating Revenue and Deductions from Revenue

6--Daily Hospital and Ambulatory Services Expenses

7--Ancillary Services Expenses

8--Research Expenses: Education Expenses; General Services Expenses; Fiscal Service Expenses; Administrative Services Expenses; Medical Care Administration Expenses; Other Operating Expenses

9--Non-Operating Revenue and Expenses

(4) The second, third and fourth digits of the daily hospital services, ambulatory services and ancillary services centers are the same for revenue and expense.

(b) Figures.

(1) Figure I - Numerical Coding System - Balance Sheet Accounts (Refer to 4876.159 H 12-31.80)

(2) Figure II - Numerical Coding System - Revenue Accounts (Refer to 4876.160 H 12-31-80)

(3) Figure III - Numerical Coding System - Expense Accounts (Refer to 4876.161 H 12-31-80)

(c) BALANCE SHEET ACCOUNTS (2110) The balance sheet coding uses only the first four digits appearing to the left of the decimal point. The two digits to the right of the decimal point are available for the optional use of the hospital.

(d) DAILY HOSPITAL AND AMBULATORY SERVICES (2130) The daily hospital and ambulatory services revenue allows the use of six digits--four to the left of the decimal and two to the right of the decimal. The digits to the left of the decimal represent the functional area serving the patient; the first digit to the right of the decimal represents the classification of service category of the patient service which the patient received and the second digit represents the primary payor for services rendered (Medicare--Part A, Blue Cross, Self Pay, etc.).

(e) ANCILLARY SERVICES REVENUE (2130) The ancillary services revenue allows the use of eight digits--four to the left of the decimal point and four to the right. The digits to the left of the decimal represent the ancillary service area rendering service; the first digit to the right of the decimal represents the classification of service category of the patient service which the patient received, and the second digit represents the primary payor for services rendered (Medicare--Part A, Blue Cross, Self Pay, etc.). The third and fourth digits to the right of the decimal point may be used to designate the program in which the patient is being served as defined by the second and third digits of the daily hospital and ambulatory services cost centers.

(f) OPERATING EXPENSE (2140) The expense coding uses six digits--four to the left of the decimal and two to the right. The digits to the left of the decimal represent the cost center incurring the expense. The digits to the right of the decimal represent the natural classification of expense. See Chapter III, sections 3300-3390 for explanation of digits representing the natural classification of expense.

(g) NON-OPERATING REVENUE AND EXPENSE (2150) Non-Operating revenue and expense consist of amounts not directly related to patient care, related patient services or the revenue and expense of related goods. The non-operating revenue and expenses coding uses the four digits appearing to the left of the decimal point. The digits to the right of the decimal are available for the optional use of the hospital.
 

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Section 443.4 - Listing of accounts--balance sheet

443.4 Listing of accounts--balance sheet. (2200)

CHART (Refer to 4876.163 H 12-31-80 through 4876.173 H 12-31-80)
 

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Section 443.5 - Listing of accounts--income statement

443.5 Listing of accounts--income statement. (2300) (a) For the new reporting requirements contained in the following subdivisions of this section, the initial reporting year is indicated in parentheses. For example, Accounts 3620/6620 - Skilled Nursing Care - Medicaid Certified in subdivision (b) paragraph (4) of this section has 1980 in parentheses. This means this cost center must be reported for the reporting period beginning in 1980 and thereafter. All other cost centers are required to be reported for reporting periods ending in 1979 and thereafter.

Account Number

Revenue Expense Account Title/(Reporting Year Effective)

(b) DAILY HOSPITAL SERVICES (2310)

(1) ACUTE CARE.

3010 6010 MEDICAL/SURGICAL ACUTE

3170 6170 PEDIATRIC ACUTE

3210 6210 PSYCHIATRIC ACUTE

3250 6250 OBSTETRICS ACUTE

3280 6280 DEFINITIVE OBSERVATION (1980)

3290 6290 OTHER ACUTE CARE

(2) INTENSIVE CARE.

3310 6310 MEDICAL/SURGICAL INTENSIVE CARE

3330 6330 CORONARY CARE

3331 6331 Myocardial Infarction

3332 6332 Pulmonary Care

3333 6333 Heart Transplant

3339 6339 Other Coronary Care

3350 6350 PEDIATRIC INTENSIVE CARE

3370 6370 NEO-NATAL INTENSIVE CARE

3380 6380 BURN CARE

3390 6390 PSYCHIATRIC INTENSIVE CARE

3410 6410 OTHER INTENSIVE CARE I

3420 6420 OTHER INTENSIVE CARE II (1980 Optional)

3430 6430 OTHER INTENSIVE CARE III (1980 Optional)

(3) NURSERY.

3510 6510 NEWBORN NURSERY

3520 6520 PREMATURE NURSERY

(4) SUB-ACUTE CARE

3610 6610 SKILLED NURSING CARE - MEDICARE OR MEDICARE/MEDICAID CERTIFIED (1980)

3620 6620 SKILLED NURSING CARE - MEDICAID CERTIFIED (1980)

3630 6630 PSYCHIATRIC LONG-TERM CARE

3640 6640 TUBERCULOSIS LONG-TERM CARE (1980)

3650 6650 INTERMEDIATE CARE - MENTALLY RETARDED (1982)

3660 6660 INTERMEDIATE CARE - OTHER (1980)

3670 6670 RESIDENTIAL CARE

3680 6680 OTHER SUB-ACUTE CARE SERVICES

3680 6680 OTHER SUB-ACUTE CARE HOSPITAL SERVICES (1982)

3690 6690 OTHER SUB-ACUTE CARE NON-HOSPITAL SERVICES (1982)

(c) AMBULATORY SERVICES (2320)

3710 6710 EMERGENCY SERVICES

3711 6711 Emergency Room

3712 6712 Observation

3719 6719 Other Emergency Services

3720 6720 CLINIC SERVICES

3721 6721 Allergy Clinic

3722 6722 Cancer Clinic

3723 6723 Cardiology Clinic

3724 6724 Dental Clinic

3725 6725 Dermatology Clinic

3726 6726 Diabetic Clinic

3727 6727 Drug Abuse Clinic

3728 6728 Ear, Nose and Throat Clinic

3729 6729 Eye Clinic

3731 6731 General Medicine Clinic

3732 6732 Obstetrics/Gynecology Clinic

3733 6733 Orthopedic Clinic

3734 6734 Pediatric Clinic

3735 6735 Physical Medicine Clinic

3736 6736 Psychiatric Clinic

3737 6737 Surgery Clinic

3738 6738 Urology Clinic

3739 6739 Venereal Disease Clinic

3799 6799 Other Clinic Services

3810 6810 Home Program Dialysis Equipment - 100% (1980)

3820 6820 Home Program Dialysis - Other (1980)

3830 6830 AMBULATORY SURGERY SERVICES

3840 6840 PSYCHIATRIC DAY AND NIGHT CARE SERVICES

3850 6850 AMBULANCE SERVICES

3860 6860 OTHER AMBULATORY SERVICES

3870 6870 FREE STANDING CLINIC

3880 6880 FREE STANDING CLINIC II (1980 Optional)

3890 6890 FREE STANDING CLINIC III (1980 Optional)

3910 6910 HOME HEALTH SERVICES - SKILLED NURSING CARE (1980)

3920 6920 HOME HEALTH SERVICES - MEDICAL SOCIAL SERVICES (1980)

3930 6930 HOME HEALTH SERVICES - HOME HEALTH AIDES (1980)

3990 6990 HOME HEALTH SERVICES - OTHER HOME HEALTH (1980)

(d) ANCILLARY SERVICES (2330)

(1) LABOR AND DELIVERY SERVICES.

4010 7010 LABOR AND DELIVERY SERVICES

(2) SURGICAL SERVICES GROUP.

4040 7040 SURGERY SERVICES

4041 7041 General Surgery

4042 7042 Open Heart Surgery

4043 7043 Neurosurgery

4044 7044 Orthopedic Surgery

4045 7045 Kidney Transplant

4046 7046 Other Organ Transplants

4049 7049 Other Operating Room Services

4060 7060 RECOVERY SERVICES (1980)

4080 7080 ANESTHESIOLOGY

(3) MEDICAL SUPPLIES AND EQUIPMENT GROUP.

4110 7110 MEDICAL SUPPLIES SOLD

4130 7130 DURABLE MEDICAL EQUIPMENT - SOLD (1982)

4140 7140 DURABLE MEDICAL EQUIPMENT - LEASED/RENTED (1982)

(4) DRUGS SOLD.

4150 7150 DRUGS SOLD

(5) LABORATORY SERVICES GROUP.

4210 7210 LABORATORY SERVICES - CLINICAL

4211 7211 Chemistry

4212 7212 Hematology

4213 7213 Immunology (Serology)

4214 7214 Microbiology (Bacteriology)

4215 7215 Procurement and Dispatch

4216 7216 Urine and Feces

4219 7219 Other Clinical Laboratories

4230 7230 LABORATORY SERVICES - PATHOLOGICAL

4231 7231 Cytology

4232 7232 Histology

4233 7233 Autopsy

4239 7239 Other Pathological Laboratories

4250 7250 WHOLE BLOOD AND PACKED RED CELLS (1980) 4260 7260 BLOOD STORING AND PROCESSING

(6) ELECTROCARDIOGRAPHY.

4290 7290 ELECTROCARDIOGRAPHY

(7) CARDIAC CATHETERIZATION.

4310 7310 CARDIAC CATHETERIZATION LABORATORY

(8) RADIOLOGY SERVICES GROUP.

4320 7320 RADIOLOGY - DIAGNOSTIC

4321 7321 Angiocardiography

4322 7322 Ultrasonography

4329 7329 Radiology - Diagnostic - Other

4340 7340 CT SCANNER

4360 7360 RADIOLOGY - THERAPEUTIC

4380 7380 NUCLEAR MEDICINE

4381 7381 Nuclear Medicine - Diagnostic

4382 7382 Nuclear Medicine - Therapeutic

(9) RESPIRATORY THERAPY.

4420 7420 RESPIRATORY THERAPY

(10) PULMONARY FUNCTION.

4440 7440 PULMONARY FUNCTION TESTING

(11) NEUROLOGY - DIAGNOSTIC.

4460 7460 NEUROLOGY - DIAGNOSTIC

4461 7461 Electroencephalography

4462 7462 Electromyography

(12) THERAPY SERVICES GROUP.

4510 7510 PHYSICAL THERAPY

4530 7530 OCCUPATIONAL THERAPY

4550 7550 SPEECH-LANGUAGE PATHOLOGY

4570 7570 RECREATIONAL THERAPY

4580 7580 AUDIOLOGY

4590 7590 OTHER PHYSICAL MEDICINE

4670 7670 PSYCHIATRIC/PSYCHOLOGICAL SERVICES

4671 7671 Individual Therapy

4672 7672 Group Therapy

4673 7673 Family Therapy

4674 7674 Biofeedback Training

4675 7675 Psychological Testing

4676 7676 Shock Therapy

4689 7689 Other Psychiatric/Psychological Services

(13) RENAL DIALYSIS.

4710 7710 RENAL DIALYSIS

4711 7711 Hemodialysis

4713 7713 Peritoneal Dialysis

4715 7715 Patient Dialysis Training

4719 7719 Other Dialysis

(14) ORGAN ACQUISITION AND OTHER.

4730 7730 KIDNEY ACQUISITION

4750 7750 OTHER ORGAN ACQUISITION

4910 7910 OTHER ANCILLARY SERVICES

(e) OTHER OPERATING REVENUE (2340)

5020 TRANSFERS FROM RESTRICTED FUNDS FOR RESEARCH EXPENSES

5220 NURSING EDUCATION

5221 Registered Nurses

5222 Licensed Vocational (Practical) Nurses

5240 POSTGRADUATE MEDICAL EDUCATION - APPROVED TEACHING PROGRAMS

5250 POSTGRADUATE MEDICAL EDUCATION - NON-APPROVED TEACHING PROGRAMS

5260 OTHER HEALTH PROFESSION EDUCATION

5261 School of Medical Technology

5262 School of X-ray Technology

5263 School of Respiratory Therapy

5264 Administrative Intern Program

5265 Medical Records Librarian Program

5280 TRANSFERS FROM RESTRICTED FUNDS FOR EDUCATION EXPENSES

5320 NON-PATIENT FOOD SALES (1980)

5330 LAUNDRY AND LINEN SERVICES REVENUE

5350 SOCIAL SERVICES REVENUE

5360 HOUSING REVENUE

5361 Employee Housing

5363 Student Housing

5440 PARKING REVENUE

5450 HOUSEKEEPING SERVICES REVENUE

5610 TELEPHONE AND TELEGRAPH REVENUE

5620 DATA PROCESSING SERVICES REVENUE

5690 PURCHASING SERVICES REVENUE

5710 SALE OF ABSTRACTS MEDICAL RECORDS

5760 DONATED COMMODITIES

5770 DONATED BLOOD

5780 CASH DISCOUNTS ON PURCHASES

5790 SALE OF SCRAP AND WASTE

5810 REBATES AND REFUNDS

5820 VENDING MACHINE COMMISSIONS

5830 OTHER COMMISSIONS

5840 TELEVISION/RADIO RENTALS

5850 NON-PATIENT ROOM RENTALS

5860 MANAGEMENT SERVICES REVENUE

5870 OTHER OPERATING REVENUE

5880 TRANSFERS FROM RESTRICTED FUNDS FOR OTHER OPERATING EXPENSES

(f) DEDUCTIONS FROM REVENUE (2350)

5900 PROVISION FOR BAD DEBTS

5910 CONTRACTUAL ADJUSTMENTS - MEDICARE

5911 Contractual Adjustments - Medicare - Part A

5912 Contractual Adjustments - Medicare - Part B

5920 CONTRACTUAL ADJUSTMENTS - MEDICAID

5930 CONTRACTUAL ADJUSTMENTS - BLUE CROSS

5940 CONTRACTUAL ADJUSTMENTS - OTHER

5950 CHARITY/UNCOMPENSATED CARE - HILL BURTON (1980)

5960 CHARITY/UNCOMPENSATED CARE - -OTHER (1980)

5970 RESTRICTED DONATIONS AND GRANTS FOR INDIGENT CARE (Credit Balance Sheet)

5980 ADMINISTRATIVE, COURTESY, AND POLICY DISCOUNTS AND ADJUSTMENTS

5990 OTHER DEDUCTIONS FROM REVENUE

(g) OTHER OPERATING EXPENSES (2360)

(1) RESEARCH EXPENSES.

8010 RESEARCH

(2) EDUCATION EXPENSES.

8220 NURSING EDUCATION

8221 Registered Nurses

8222 Licensed Vocational (Practical) Nurses

POSTGRADUATE MEDICAL EDUCATION - PRIMARY CARE TEACHING PROGRAMS - APPROVED:

8240 INTERNAL MEDICINE (1981)

8250 FAMILY PRACTICE (1981)

8260 PEDIATRICS (1981)

8270 POSTGRADUATE MEDICAL EDUCATION - OTHER APPROVED

TEACHING PROGRAM (1980)

8280 POSTGRADUATE MEDICAL EDUCATION - NON-APPROVED

TEACHING PROGRAMS (1980)

8290 OTHER HEALTH PROFESSION EDUCATION (1980)

8291 School of Medical Technology

8292 School of X-ray Technology

8293 School of Respiratory Therapy

8294 Administrative Intern Program

8295 Medical Records Librarian Program

(3) GENERAL SERVICES.

8310 DIETARY SERVICES

8320 NON-PATIENT FOOD SERVICE (1980) 8330 LAUNDRY AND LINEN

8350 SOCIAL WORK SERVICES (1980)

8360 HOUSING

8361 Employee Housing

8362 Nonpaid Workers Housing

8365 Student Housing

8400 PLANT MAINTENANCE (1982)

8410 PLANT OPERATIONS AND MAINTENANCE

8410 PLANT OPERATION (1982)

8411 Plant Operations

8412 Plant Maintenance

8413 Grounds

8430 SECURITY

8440 PARKING

8450 HOUSEKEEPING

8460 CENTRAL SERVICES AND SUPPLY (1980)

8470 PHARMACY

(4) FISCAL SERVICES.

8510 GENERAL ACCOUNTING

8520 PATIENT ACCOUNTS, ADMITTING AND REGISTRATION

8521 Patient Accounting

8522 Credit and Collection

8523 Cashiering

8524 Inpatient Admitting

8525 Emergency Room Registration

8526 Clinic Registration

8527 Referred Ambulatory Registration

8528 Other Outpatient Registration

8530 ADMITTING (1982)

8540 REGISTRATION (1982)

8541 Emergency Room Registration

8542 Clinic Registration

8543 Referred Ambulatory Registration

8549 Other Outpatient Registration

(5) ADMINISTRATIVE SERVICES.

8610 HOSPITAL ADMINISTRATION

8611 Office of Hospital Administrator

8612 Governing Board

8613 Public Relations

8614 Spiritual Care

8615 Communications

8616 Personnel

8617 Management Engineering

8618 Health Sciences Library

8619 Auxiliary Groups

8621 Data Processing

8690 PURCHASING AND STORES

8710 MEDICAL RECORDS

8720 MEDICAL STAFF ADMINISTRATION

8730 MEDICAL STAFF SERVICES

8740 MEDICAL CARE REVIEW

8741 PSRO

8749 Other Medical Care Review

8750 NURSING ADMINISTRATION

8751 In-service Education--Nursing

8759 Nursing Administration--Other

8760 MEDICAL PHOTOGRAPHY AND ILLUSTRATION

8780 FUND RAISING

(6) UNASSIGNED EXPENSE.

8810 DEPRECIATION AND AMORTIZATION

8811 Land Improvements

8812 Buildings and Improvements

8813 Leasehold Improvements

8814 Fixed Equipment Intangibles

8815 LEASES AND RENTALS (MANDATORY REPORTING)(1980)

8816 Land

8817 Buildings and Improvements

8818 Fixed Equipment

8820 DEPRECIATION AND AMORTIZATION--MOVABLE EQUIPMENT (1980)

8825 LEASES AND RENTALS--MOVABLE EQUIPMENT (MANDATORY REPORTING)(1980)

Account Number

Revenue Expenses Account Title/(Reporting Year Effective)

8830 EMPLOYEE BENEFITS--NON-PAYROLL RELATED (1980)

8840 INSURANCE--HOSPITAL AND PROFESSIONAL MALPRACTICE

8850 INSURANCE--OTHER

8860 LICENSES AND TAXES (OTHER THAN INCOME TAXES)

8870 INTEREST--SHORT-TERM

8880 INTEREST--LONG-TERM

(7) HOLDING ACCOUNTS.

8991 CENTRAL PATIENT TRANSPORTATION

8992 NURSING FLOAT PERSONNEL

8993 EMPLOYEE BENEFITS--PAYROLL RELATED

(h) NON-OPERATING REVENUE AND EXPENSE (2370)

9010 GAINS OR LOSSES ON SALE OF HOSPITAL PROPERTY

9020 UNRESTRICTED CONTRIBUTIONS

9030 DONATED SERVICES

9040 INCOME, GAINS, AND LOSSES FROM UNRESTRICTED INVESTMENTS

9041 Unrealized Gains and Losses on Marketable Securities

9050 UNRESTRICTED INCOME FROM ENDOWMENT FUNDS

9051 Unrealized Gains and Losses on Marketable Securities

9060 UNRESTRICTED INCOME FROM OTHER RESTRICTED FUNDS

9061 Unrealized Gains and Losses on Marketable Securities

9070 TERM ENDOWMENT FUNDS BECOMING UNRESTRICTED

9080 TRANSFERS FROM RESTRICTED FUNDS FOR NON-OPERATING EXPENSE

9110 DOCTORS' PRIVATE OFFICE RENTAL REVENUE

9120 OFFICE AND OTHER RENTAL REVENUE

9130 RETAIL OPERATIONS REVENUE

9150 OTHER NON-OPERATING REVENUE

9210 DOCTORS' PRIVATE OFFICE RENTAL EXPENSE

9220 OFFICE AND OTHER RENTAL EXPENSE

9230 RETAIL OPERATIONS EXPENSE

9240 MAINTENANCE OF NON-PAID WORKERS (1981)

9250 OTHER NON-OPERATING EXPENSE

9410 PROVISION FOR INCOME TAXES

9411 Federal--Current

9412 Federal--Deferred

9413 State--Current

9414 State--Deferred

9415 Local--Current

9416 Local--Deferred

9500 EXTRAORDINARY ITEMS
 

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Section 443.6 - Small hospital reduced reporting requirements

443.6 Small hospital reduced reporting requirements. (2380) (a) Small hospital is defined as a hospital or hospital-health service complex that has had, for the three accounting periods preceding the reporting period, average annual hospital admissions of less than 4,000.

(b) Such hospitals, at their option, may report less detail than that required for hospitals with average annual admissions of 4,000 or more. The reporting forms are the same for both small and large hospitals. However, small hospitals would group cost centers as specified below:

(1) Report as Plant Operation and Maintenance (account 8410) the combination of the following cost centers:

(i) Plant Maintenance (account 8400);

(ii) Plant Operation (account 8410);

(iii) Security (account 8430);

(iv) Parking (account 8440).

(2) Report as Patient Accounts (account 8520) the combination of the following cost centers:

(i) Patient Accounts (account 8520);

(ii) Admitting (account 8530);

(iii) Registration (account 8540).

(3) In place of the combination referred to in paragraph (2) of this subdivision, Hospital Administration (account 8610) may be reported by the combination of the following cost centers:

(i) General Accounting (account 8510);

(ii) Patient Accounts (account 8520);

(iii) Admitting (account 8530);

(iv) Registration (account 8540);

(v) Hospital Administration (account 8610);

(vi) Purchasing and Stores (account 8690);

(vii) Medical Staff Administration (account 8720).

(c) Paragraph (b)(1) of this section and either paragraph (b)(2) or (b)(3) must be utilized if this "small hospital" option is utilized.
 

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Section 443.7 - Natural classification of revenue

443.7 Natural classification of revenue. (2400) (a) The coding system for revenue provides for the use of six digits; four digits to the left of the decimal point and two digits to the right of the decimal point. In addition, for daily hospital service, ambulatory service and ancillary service revenue accounts only, positions seven and eight (third and fourth digits to the right of the decimal point) may be used for designating the program in which the patient is being served.

(b) Digit designations are as follows:

(1) First digit--indicates the primary account classification of the revenue account.

0-2 Not Used

3 Daily Hospital and Ambulatory Service Revenue

4 Ancillary Service Revenue

5 Other Operating Revenue and Deductions from Revenue

6-8 Not Used

9 Non-Operating Revenue

(2) Second through fourth digits (010-999)--indicate the primary subclassification of accounts.

(3) Decimal Point.

(4) Fifth digit--indicates the classification of service category of the patient service which the patient received.

.0 Inpatient - Acute Care

.1 Inpatient - Intensive Care

.2 Inpatient - Skilled Nursing Care

.3 Inpatient - Other

.4 Outpatient - Emergency

.5 Outpatient - Clinic

.6 Outpatient - Referred

.7 Home Health Care

.8 Day Care

.9 Non-Patient

(5) Sixth digit--indicates primary payor (admission status unless changed at later date) for patient as follows:

0--Medicare - Part A

1--Medicare - Part B

2--Medicaid

3--Other Government

4--Workers' Compensation

5--Blue Cross

6--Commercial Insurance

7--Charity/Uncompensated Care

8--Self Pay

9--Other

(6) Seventh and eighth digits--Used to designate program.

(7) Use of the sixth digit is unnecessary if logs are maintained.

(c) Examples of the coding of daily hospital and ancillary service revenue are as follows:

(1) A room and board charge made to a Pediatric Acute patient whose bill will be assumed by Blue Cross.

Daily Hospital Service Revenue

Pediatric Acute 1730

Decimal Point .

Inpatient Acute Care 0

Blue Cross 5

Pediatric Acute Care 17

or 3170.0517

(2) A laboratory charge (cytology) made to the same patient.

Ancillary Service Revenue 4

Pathological Laboratory (Cytology) 231

Decimal Point .

Inpatient Acute Care 0

Blue Cross 5

Pediatric Acute Care 17

or 4231.0517

(3) Digits seven and eight (e.g., 17) are optional digits indicating the program in which the patient is being served.
 

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Section 443.8 - Natural classification of expense

443.8 Natural classification of expense. (2500) (a) The coding system for expenses provides for the use of six digits: four digits to the left of the decimal point and two digits to the right of the decimal point. If two digits to the right of the decimal point are not sufficient for the individual hospital requirements, additional digits to the right of the decimal point may be added to obtain the desired detail.

(b) Digit designations are as follows:

(1) First digit--indicates the primary account classification of the expense account.

6 Daily Hospital and Ambulatory Service Expense

7 Ancillary Service Expense

8 Other

9 Non-Operation Expense

(2) Second through fourth digits (010-999)--indicate the primary subclassification of accounts.

(3) Decimal point--the two required digits (fifth and sixth digits as specified below) identify secondary account classifications.

(c) Natural classifications of expense (the fifth and sixth digits) are specified below:

(1) .00 Salaries and Wages.

.01 Management and Supervision

.02 Technician and Specialist

.03 Registered Nurses

.04 Licensed Vocational (Practical) Nurses

.05 Aides, Orderlies and Attendants

.06 Physicians

.07 Dentist

.08 Intern, Resident and Fellow

.09 Non-Physician Medical Practitioners

.11 Environment, Hotel and Food Service Employees

.12 Clerical and Other Administrative Employees

.19 Other Employee Classifications

(2) .20 Employee benefits.

.21 FICA

.22 SUI and FUI

.23 Group Health Insurance

.24 Group Life Insurance

.25 Pension and Retirement

.26 Workers' Compensation Insurance

.27 Union Health and Welfare

.28 Other Payroll Related Employee Benefits

.29 Employee Benefits (Non-Payroll Related)

(3) .30 Professional Fees.

.31 Medical--Physicians

.32 Medical--Therapists and Other Non-Physicians

.33 Consulting and Management Fees

.34 Legal Fees

.35 Audit Fees

.39 Other Fees

(4) .40 Medical and Surgical Supplies.

.41 Prostheses

.42 Surgical Supplies--General

.43 Anesthetic Materials

.44 Oxygen and Other Medical Gases

.45 IV Solutions

.46 Pharmaceuticals

.47 Radioactive Materials

.48 Radiology Films

.49 Other Medical Care Materials and Supplies

(5) .50 Non-Medical and Non-Surgical Supplies.

.51 Food--Meats, Fish and Poultry

.52 Food--Other

.53 Tableware and Kitchen Utensils

.54 Linen and Bedding

.55 Cleaning Supplies

.56 Office and Administrative Supplies

.57 Employee Wearing Apparel

.58 Instruments and Minor Equipment

.59 Other Non-Medical and Non-Surgical Supplies

(6) .60 Utilities.

.61 Electricity

.62 Fuel

.63 Water

.64 Disposal Service

.65 Telephone/Telegraph

.66 Purchased Steam

.69 Utilities--Other

(7) .70 Purchased Services.

.71 Medical

.72 Maintenance and Repairs

.73 Medical School Contracts

.74 Laundry and Linen

.75 Data Processing

.76 Management and Contracted Services

.77 Collection Agency

.78 Transcription Services

.79 Other Purchased Services

(8) .80 Other Direct Expenses.

.81 Insurance

.82 Interest

.83 Licenses and Taxes (other than on Income)

.84 Dues, Books and Subscriptions

.85 Outside Training Sessions (including Travel)

.86 Travel--Other

.87 Postage

.88 Printing and Duplicating

.89 Other Expenses

(9) .90 Depreciation/Rent.

.91 Depreciation and Amortization--Buildings and Building Improvements

.92 Depreciation--Fixed Equipment

.93 Depreciation--Movable Equipment

.94 Depreciation and Amortization--Land Improvements and Other

.95 Lease/Rentals--Buildings, Improvements and Fixed Equipment

.96 Lease/Rentals--Movable Equipment

.97 Lease/Rentals--Other

(d) Examples of coding for expenses are as follows:

(1) A registered nurse provides nursing care to a Pediatric Acute patient. The salary expense applicable to the registered nurse would be recorded as follows:

Daily Hospital Service Expense 6

Pediatric Acute 170

Decimal Point .

Salaries and Wages 0

Registered Nurses 3

or 6170.03

(2) A dietician prepares fish for serving to patients in a daily hospital service cost center. The salary expense applicable to the dietician would be recorded as follows:

Other Operating Expense 8

Dietary Services 310

Decimal Point .

Salaries and Wages 1

Environmental, Hotel and Food 1

Service Employee

or 8310.11

(3) The recording of the food (fish) prepared for the patients would be recorded as follows:

Other Operating Expense 8

Dietary Services 310

Decimal Point .

Non-Medical and Non-Surgical Supplies 5

Food--Meats, Fish and Poultry 1 or 8310.51
 

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